Assertion (A): Milk, electricity, fruits are some products which are exempted of GST

Reason (R): Some products are still taxed as per the old regime of indirect taxation, i.e., CST and VAT.

1
Both (A) and (R) are correct and (R) is the right explanation of (A)
2
Both (A) and (R) are correct but (R) is not the right explanation of (A)
3
(A) is correct but (R) is incorrect.
4
(A) is incorrect but (R) is correct
5
Both (A) and (R) are incorrect

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